News Update

Cus - Multiplying litigation by availing remedies in different forums is a deliberate effort on the part of the petitioner to abuse the process of law: HCCus - Department cannot be permitted to be a voluntary litigant in the Constitutional Courts especially to challenge orders of Single Judge without any valid rhyme or reason: HCRegulation Of Ott Platforms (See 'Corp Einsicht')Govt issues guidelines on advertising of online gaming & fantasy sportsCBDT issues posting order on promotion for five CCITsFour CCITs transferred to RFAC + Addl charge order for five CCITsAll states choose Option-1 to meet GST compensation shortfallCBDT issues fresh clarifications on provisions of Vivad se Vishwas SchemeGovt urges state food commissions to give special attention to vulnerable sectionIt is fit case for remand for reconsideration of additional evidence, where assessee is unable to furnish the same before the AO, due to the assessee's accounting staff having left it's employment: ITATRahul Navin, IRS officer of 1993 batch, appointed as Special Director in EDCOVID vaccine will be available in coming few weeks: PM ModiIncome arising from export cannot be divested from the export business of the undertaking for the purposes of Section 10A/10B: ITATCus - Confusion between numbers corresponding to claimed entry & eligible entry in respect of imported goods, cannot be construed as mis-declaration - declaration of tariff items & description of goods disprove charges of mis-declaration: CESTATGoyal stresses on need for standardization, quality monitoring of AYUSH productsStampede for vaccines - UN Chief cautions against 2021 turning into a mega disasterGovt may agree to tone down certain provisions of Agri ActsCanadian PM expresses concern over farmers’ stir in Delhi; India summons Ambassador to protestUS plans second economic stimulus; Talks gain momentumHyderabad local elections - BJP makes big gains even as TRS leads tallyRBI to make RTGS 24x7 service very soonSitharaman inaugurates Founding Day of DRILakshadweep Administrator Dineshwar Sharma passes awayCentre issues guidelines for feeder-level solarisation under PM-KUSUM SchemeST - SVLDRS, 2019 - Depriving the petitioner for the fault of the Department would be unfair and unreasonable: HCST demand communicated in May 2019 revised from 82 crores to 5 crores in December, 2019 - revised figure should relate back to the original quantification - SVLDRS-1 cannot be rejected on ground that liability was not quantified before 30 June 2019: HCCus - s.110 - It cannot be that seizure is made by one officer and the 'reasons to believe' are recorded by another officer: HCNDPS - Ganja recovered is between small quantity and commercial quantity - since appellant has already undergone six years RI out of the maximum punishment of 10 years, appeal allowed in part: SC LBPanel discussion on trade-based money laundering to mark DRI's Birthday todayST - VCES, 2013 - interest should have been computed on unpaid dues and not on declared amount: HCSolapur teacher bags USD one million global prize for promoting girls’ educationCGST - Tribunal not yet constituted, hence no precipitative action to be taken by respondent: HCCus - High Court need not entertain petition challenging O-i-O which was not appealed against before the Commr.(A), within the maximum limitation period: HCCX - Refund of duty claimed u/s 11B of CEA 1944 can be rejected only upon being ineligible as per statutory provisions - refund claimed prematurely is no grounds for rejection: CESTATSTIP 2020 can help India become future-ready to face situations like COVID-19
Untitled Document

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI

NOTIFICATION NO

90/2020 - Central Tax, Dated: December 01, 2020

G.S.R. 747(E).- In exercise of the powers conferred by the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2017 - Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 660(E), dated the 28th June, 2017, namely:-

In the said notification, after the first proviso, the following proviso shall be inserted, namely, -

Provided further that for class of supply as specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules-

S.No. (1) Chemical name (2) HSN Code (3)
1 Mixture of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate (CAS RN 41203-81-0) and Bis [(5-Ethyl-2-methyl- 2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate (CAS RN42595-45-9) 38249100
2 Dimethyl propylphosphonate 29313200
3 (5 -Ethyl -2 -methyl -2 -oxido- 1,3,2-dioxaphosphinan-5 -yl)methyl methyl methylphosphonate 29313600
4 Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 29313700
5 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 29313500
6 Dimethyl methylphosphonate 29313100
7 Diethyl ethylphosphonate 29313300
8 Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 29313800
9 Sodium 3-(trihydroxysilyl) propyl methylphosphonate 29313400
10 2,2-Diphenyl-2-hydroxyacetic acid 29181700
11 2-(N,N-Diisopropylamino)ethylchloride hydrochloride 29211400
12 2-(N,N-Dimethylamino)ethylchloride hydrochloride 29211200
13 2-(N,N-Diethylamino)ethylchloride hydrochloride 29211300
14 2-(N,N-Diisopropylamino)ethanol 29221800
15 2-(N,N-Diethylamino )ethanethiol 29306000
16 Bis(2-hydroxyethyl)sulfide 29307000
17 2-(N,N-Dimethylamino)ethanethiol 29309092
18 Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine As applicable
19 3-Quinuclidinol 29333930
20 R-(- )-3-Quinuclidinol 29333930
21 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide 29313900
22 Propylphosphonic dichloride 29313900
23 Methylphosphonic dichloride 29313900
24 Diphenyl methylphosphonate 29313900
25 O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate 29313900
26 Methylphosphonic acid 29313900
27 Product from the reaction of methylphosphonic acid and 1,2-ethanediamine As applicable
28 Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP) 38249900
29 Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 38249900
30 Bis (polyoxyethylene) methylphosphonate 39072090
31 Poly(1,3-phenylene methyl phosphonate) 39119090
32 Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide 38249900
33. Carbonyl dichloride 28121100
34. Cyanogen chloride 28531000
35. Hydrogen cyanide 28111200
36. T richloronitromethane 29049100
37. Phosphorus oxychloride 28121200
38. Phosphorus trichloride 28121300
39. Phosphorus pentachloride 28121400
40. Trimethyl phosphite 29202300
41. Triethyl phosphite 29202400
42. Dimethyl phosphite 29202100
43. Diethyl phosphite 29202200
44. Sulfur monochloride 28121500
45. Sulfur dichloride 28121600
46. Thionyl chloride 28121700
47. Ethyldiethanolamine 29221720
48. Methyldiethanolamine 29221710
49. Triethanolamine 29221500

[F. No. CBEC-20/06/04/2020-GST]

(Pramod Kumar)
Director

Note: The principal notification number 12/2017 - Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.660(E), dated the 28th June, 2017 and last amended vide notification No. 78/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 638(E), dated the 15th October, 2020.